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Show MONDAY, SEPTEMBER 30, 1974 Office of the Attorney Genera! Uniform Commercial Code Filings RCWLAN & S. JUDITH, 1133 W. 600 N SLC, UT 84116 to NationW - ur" furn, appli, chattels. SALES, INC., 4040 SLC.UT 84100 St., DM H LINDA, 648fc Browning Ave., SLC, UT ROSIER, Douglas St. to 84105 Amer HHG. 405-DEN- HHG. MICHAEL S., E. , Inc; electric BARTON L. , 1555 Blue jay to E. 3900 S. 207, SLC, UT 84117 to Metro Fin Co; furn, stereo equip. 408- -HIELSEN, GARTH & MUSIC CO. UT 492-OGD- & 2818 Highland Dr., SLC, UT 84106 to Centry Acceptance Corp; furn. C, SIC 3410 S. Redwood Rd., UT 84119 to Valy , Trst tractors. Bk . & 418-JOUFL- AS, 17th S., Trst Fin Serv; HHG, furn, appli, con gds. EVAN M. JR., 2617 E. 21st S., SLC, UT 84109 to Valy Bk & Trst organ. Wilshire Cir., 84109 to Valy Co; piano. CONSTANCE, SLC, UT S., 42 ' E. Thrft & --CHILD S, Loan Co; F. JACK SIC , UT 84106 HHG. E. to HHG. 5 17 --WATTS, DAVID A. & 260 S. 1500 W., to Gen Cr Co; COLEEN, SLC, UT HHG. -ST. 518- ALBERT 0. NSLC, UT LAURENT, HHG. to Fid Ind Cr 84054 - , JAMES R. & 1555 W. Indianna UT 84104 SHIRLEY, Ave., SLC, Dial Fin Co; to HHG. . WILLIS L. & SUZANNE, 2897 S. 450 W., Bntfl, Ut 84010 to Dial Fin Co; HHG. 525-FR- Y, D., 2760 S. 7th unlisted, 9th S., SLC.UT 84111 to Assoc ttes Fin Serv; SYLVIA 436-WHITI- 530- -HANEL, J.,UT 1322 t.v. CHARLES 3247 S. 3690 W., Grngr, Ut 84119 to Associates JR., JOHN B. & 650 N. 300 W., Co; to Centry Fin - 43 9 SMITH, MIKE & OLGA, 944 N. Oakley, SLC ,UT to Centry Fin stereo. 84116 440- - GALLEGOS, Co; JACKIE, 4919 CHARLES 1480 Ut to Zales "(d) set. 84065 From the to Zales 755; solitaire ring. DEWAYNE 6221 84107 S., S. 440 E., Mur, Ut to Zales Jewelers; diamond antique ring. 5334TITHERS, RICK L. , 287 ;W. 12300 S., Drpr, Ut 84020 to Zales 755; bridal set. . E., Drpr, 755; swirl diamond 534-ROB- RAY, BS, St., 6122 Cedar Mur, Ut 84107 Zales to 755; diamond ring. tax ''' shall, commission upon trust inquiry as to has filed with the tax commission an income tax return for a particu-- , lar taxable year, furnish to the inquirer, in such manner as the tax commission may determine, information showing that such individual, estate or trust has, or has not, filed with it an income tax return for such taxable year." L. , S. The - whether any individual, estate or UT 531ACKERMAN, MARK, 10320 2700 W. , S. Jrdn, Ut 532-NEUM- Fin Serv; unlisted. GRETCHAN, SLC, UT S. 13041 Catherine St., SLC, to Associates Fin Serv; THOMAS Sandy, Service, and of a state and political Revenue subdivision thereof. 84070 to Zales 755; diamond swirl set. ERNEST, 415 unlisted. E., "(c) Under rules and regulations of the tax commission for the purposes of administration, a reciprocal exchange of information (otherwise restricted by subsection (a) above) may be made through properly authorized representatives of the. United States In- ternal 52 7 --WALTON, ALLEN & THELMA, 1064 E. VBeverly Way, Bntfl, Ut 84010 to Dial Fin Co; HHG. 529- - MACE, THOMAS B., 10515 JOHNW., 6340 Any '' Co; 524- BRUEMMER, E. furn. S., "(b) Cr Co; St., to Stewart Sales; 434- - GALLEGOS, E, offense under subsection (a) of this section shall be punished by a fine not exceeding $500 or by imprisonment not 'exceeding six months or both, in the discretion of the court, and if the offender is an officer or employee of the state, he shall be dismissed from office and be disqualified from holding public office in this state for a period of five years, thereafter. ' '"" R. , 3892 Grngr, Ut & S. Ben Aire, Benion, Ut 84114 to Associates Fin 437-CRAN- UT HHG. JERRY 3200 to Gen 580 N. Main, & COLLENE, SLC, UT MERLIN 433- - GOUDY, Serv; Fin Serv; CIT W. & S.9000 W., Magna, Ut trlr. J., SLC, . 426-YEAT- ES, 84044 E., to CIT Fin Serv; RS, & S. 700 E., to Inter lake Thrft; furn, appli. 250 JOYCE ANN, to Inter lake Thrft; furn, appli. 3643 HAROLD S. 650 N. 300 W., SLC, 1st Kenwood NIC L. , HHG. 515-THIRI- Thrft; furn, appli. 424- -CARLON, MICHAEL J. 425-LUCE- HHG. 752 E. 8th S. 1, SLC, UT 84112 to NationW UT Russell St., to Inter lake LINDA, '2691 SLC, UT 84106 S., snowmobile. Thrft; furn, appli. ELAINE, 4560 B. THOMAS 546 VALERIE, 2257 S. 1360 W., SLC, UT 84119 to Inter lake VERN ' , 4227 Krns, Ut JAMES 5780 514-PORRI- TT, & Mur & Center St., to Dial to Fid Ind Cr Co; 2142 E. 3205 to R. refrig. Co; K, W. SLC, UT Bk & Trst PAUL LL, 84010 Fin Corp; 250 KATHLEEN, Bntfl, Ut 502-PEC- Avco Co; ' W. E. Blueberry Hill, Sandy, Ut 84070 to Valy Bk & NICK, 1953 E. SLC, UT to 428-PARK- 276 DELONA, Fin Co; HHG. 49 7 --HATCH, SELBYT., 1544 trlr, Co; MICHAEL D. , 4712 Woodduck, SLC, UT 84117 to Wlkr Bk & Trst Co; cmpr. ROGER LANE, 2659 Valy View Ave., SLC, UT 8410 to Wlkr Bk & Trst Co; tractor, loader. REID CONSTRUCTION IS the amount of income or any particular set forth 'or' disclosed in any report or return required under this act. The officers charged with the custody of such reports and returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the tax commission in an action or proceeding under the provisions of this act to which it is a party, or on behalf of any party to any action or proceeding under the provisions of this act; when the reports or facts shown thereby are directly involved in such action or proceeding, when, in either event, the court may require the production of, and may admit in evidence, so much of said reports, or of the facts shown thereby as are pertinent to the action or proceeding and no more. Nothing hereifi contained shall ?be' construed' to prohibit delivery to a taxpayer or his duly authorized representative of a copy of any return or report filed in connect iqn with his tax, nor to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof, nor the inspection by the attorney general or other legal representatives of the state of the report or return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding is contemplated or has been instituted under this act. Reports and returns shall be preserved for three years and thereafter until the tax commission orders them destroyed. make known in any manner IN, OLGA, 416AC0RD-HARR- 84101 to SLC.UT International Inc; Inc; boat. to Rove International Inc; vendors. C. Confidentiality of return information PenaltiesExchange of information with Internal Revenue Service or governmental units. (a) Except in accordance with proper judicial order, or as otherwise provided by law, it shall be unlawful for the tax commission, any tax commissioner, agent, clerk or other officer or employee to divulge or 487 --DAVIS, ROBERT DAVID, 230 B Canyon Rd., SLC, UT 84102 to Comml Cr Flan 491-DEV- 84115 ABEL i SLEY , M. RAY & MUSIC CO. , 226 W. 3rd S., Rowe any "59-14A-- 96. W. VALY that tax information pertaining to - gds. processor. , 3114 Eldredge (N. 415ALVILLAR, Loan & 486 --OBERHAN DISTRIBUTING, STEAD) , SLC, taxpayer is confidential: equip. , Inc; wallet te, rooseball, cigarette vendors. INC. 1st Thrft ' Utah law provides COLOR INC., 3rd S., SLC.UT to Graphic Systems Inc; platemaker, key ESTHER, 779 S. 2nd E., SLC, UT 84111 toRowe International GARY DENNIS, SLC.UT No. ANALYSIS: PT 173 879 E. 3rd S., Bntfl, UT 84010 to Employees Cr Union; piano. 409- - HALTERMAN , DONALD M. , 2016 E. 2920 S., SLC, UT 84109 to Employees Cr Union; cmpr. 413-STEAD- CO Mur Co; con State confidentiality statutes require nondisclosure . 1. lift. 4170 St., p CONCLUSIONS : . , INC., t.v., stereo. 407- -ADAMSON, Oil Oil 1231 S. Main St., SLC,UT 84111 to Valvoline Oil Co; div of Ashland Oil SLC, UT to Metro Fin Co; Are Inc; equip.' HHG. 394 E. 6210 the transcripts, exhibits. Findings of Fact and Conclusions of Law of a formal hearing before the Utah State Tax Commission pub-lidocuments available for public scrutiny? 1. LTD., SLC, UT 808 S. Main St., 84111 to Valvoline Co; div of Ashland 14600 S., Rvrtn.Ut 84065 to Metro Fin Co; W. travel coaches, IMPORTS DEAMER QUESTION : units, furn, AN 501 A., to L. Assistant Attorney General S. State equip, accessories. 10, SLC, UT Fin Corp; GEORGE T, ' r ihousing MICHAEL PREPARED BY: inventory, trlrs, trlr S. , 1938 BOB Co; mobile homes, R, E HHG, MOBILE HOME Machinery YORGASON Commissioner Utah State Tax Commission 1590 W. 2320 S., SLC, UT 84119 to B laser Fin Serv; CO to Captl Fin Serv; R. MILTON BY: REQUESTED E. SR., JAMES 74-0- 31 September 25, 1974 saw, equ&p. Contractor scraper. 404-D- OPINION NO. , GARY M., 972 Pinnocchio Dr., SLC, UT to Zlons 1st Natnl Bk; 396 --PETER KIEtfIT SONS CO P.O. Box 7780, Mur, Ut' 84107 to Wheeler 398-FAR- Ut -J- P.O. Box 120, SLC, 84110 to Wheeler Machiner ro?'H4el adftcr Tlrsvl, 442 OHNSON Fireside Cir., Sandy, ut 84070 to Bk of SL; lincoln idealarc. , W.f to Centry Fin Co; "frig, stereo, radio. 1550 RODNEY, 323 0 84118 Fin Corp; HH furn, appli, sewing machine, stereo. 386- PERRY, PAGE SEVENTEEN INTERMOUNTAIN COMMERCIAL RECORD statute, the above-cit- ed words "in any manner" are significant to resolving the question of public disclosure. defined as "... some; an indefinite number." is defined as "... a way, mode, method of doing anything or mode of proceeding in any case or situation." (Black's Law Dictionary. Rev. 4th Edition, 1968, at pages 120 and 1,115, respectively.) The use of the phrase "in any manner," then, means "without restriction" and is intended to encompass all situations. The word "any" is The word "manner" Utah Code Annotated, Section classes of public writings: Other official documents, and -1, designates four Judicial records, Public records of private (1) Laws, (4) 78-26- (2) (3) Writ- Annotated, Section provides that every ings. a citizen has a right to inspect public writing of this State ."ex- Utah Code 78-26- -2, t |